Coal India Limited (CIL) has announced its Q2 financial results and declared a second interim dividend of ₹10.25 per share for FY 2025-26. The company’s board approved the un-audited financial results for the quarter ended September 30, 2025. A meeting to determine eligibility for dividend payment is scheduled for November 4, 2025, with payments commencing by November 28, 2025.
Dividend Announcement
The Board of Directors has declared a second interim dividend of ₹10.25 per share for the financial year 2025-26. This follows a previous interim dividend of ₹5.50 per share. The company has set November 4, 2025, as the record date to determine shareholders’ eligibility for this dividend.
Financial Highlights for Q2 2025
The un-audited financial results for the second quarter ended September 30, 2025, reveal the following consolidated figures:
- Total Income: ₹32,327.16 crore
- Profit Before Tax: ₹5,905.30 crore
- Net Profit: ₹4,262.64 crore
Key Financial Data
Here are key extracts from the standalone financial data for Q2 2025:
- Revenue from Operations: ₹296.09 crore
- Total Income: ₹8,607.46 crore
- Profit Before Tax: ₹8,366.72 crore
- Net Profit: ₹8,342.12 crore
Accounting Policy Emphasis
The company continues to follow its accounting policy regarding stripping activity (overburden removal), as specified in Ind AS 16. This involves systematically reversing a stripping activity provision with a credit balance up to March 31, 2022, into the Profit and Loss account over subsequent periods.
Auditor’s Qualified Opinion
The independent auditor’s report includes an emphasis of matter related to the accounting of stripping activity. This involves a systematic reversal and credit to the profit and loss account.
Taxation Matters
Following the recent decision by the GST Council, the GST rate on coal has been increased to 18% effective September 22, 2025. Consequently, the issue of inverted duty structure no longer arises, and accumulated Input Tax Credit (ITC) can be utilised against output tax liability.
Subsidiary Performance
The consolidated results encompass the financial performance of several subsidiaries, including Eastern Coalfields Limited, Bharat Coking Coal Limited, Central Coalfields Limited, and Western Coalfields Limited.
Source: BSE
